https://www.taxtmi.com/caselaws?id=61080 The Tribunal dismissed the Revenue's miscellaneous application seeking the recall of its order in ITA No. 819 of 1975-76. It held that the word "issue" in serving notices under the Income-tax Act should be construed as "serve" based on the Supreme Court's decision in CWT vs. Kundan Lal Behari Lal. The Tribunal emphasized that the judgment in the case was binding and rejected the argument that a subsequent decision overruling it required reconsideration, stating that the latter decision only served as a precedent. en-us Sat, 05 Nov 1977 00:00:00 +0530 Mon, 10 Jan 2011 17:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61080 The Tribunal dismissed the Revenue's miscellaneous application seeking the recall of its order in ITA No. 819 of 1975-76. It held that the word "issue" in serving notices under the Income-tax Act should be construed as "serve" based on the Supreme Court's decision in CWT vs. Kundan Lal Behari Lal. The Tribunal emphasized that the judgment in the case was binding and rejected the argument that a subsequent decision overruling it required reconsideration, stating that the latter decision only served as a precedent. Case-Laws Income Tax Sat, 05 Nov 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61080